The study is conducted on 558 under-graduate students in Romania and Spain to examine potential differences in perception and acceptance items towards using web-based technologies. The research model is based on the Internet Attitude Scale (IAS) and measures Perceived Enjoyment, Perceived Anxiety, Perceived Usefulness and Computer Self-Efficacy. Results from country-based group comparisons reveal significant differences in all four constructs, while gender does not seem to affect any of them. Multiple-group PLS analysis reveals similarities but also a couple of differences in the relationship paths for the Romanian and Spanish students. Overall, the examined model fits well in the combined-complete population.